Mississippi Senior Property Tax Relief (2026)

Mississippi seniors 65 and older receive an additional $7,500 homestead exemption on their property's assessed value, with no income limit attached.1 At the state's 10 percent residential assessment ratio, that $7,500 of assessed value corresponds to $75,000 of the home's true market value. This guide explains Mississippi senior property tax relief, how it stacks with the base homestead exemption, and how to file before the April 1 deadline.

In This Guide

• Key Takeaways
• How Mississippi Homestead Exemptions Work
• Mississippi Senior Property Tax Relief: The 65+ Additional Exemption
• Mississippi Senior Property Tax Relief at a Glance
• How to Apply
• Frequently Asked Questions

How Mississippi Homestead Exemptions Work

Every owner-occupant in Mississippi can claim a homestead exemption on their primary residence. What that exemption is worth depends on your age. Homeowners under 65 (who are not totally disabled) receive the regular homestead exemption, a tax credit of up to $300 against the taxes due on the home, set by a statutory value table. Homeowners who are 65 or older, or totally disabled at any age, receive a larger benefit: they are exempt from ad valorem (value-based property) taxes on the first $75,000 of their home's true value, which equals $7,500 of assessed value at the state's 10 percent residential ratio.1

Mississippi assesses residential property at 10 percent of true value. So a home worth $150,000 on the market has an assessed value of $15,000. Property tax millage rates are applied to that assessed value, not the market price. That means exemptions measured in assessed-value dollars represent a larger slice of the home's actual market value.1

Millage rates vary significantly across Mississippi's 82 counties and by municipality. Total effective millage for a homeowner can range from under 50 mills in rural areas to well over 100 mills in cities. The higher the millage rate, the more valuable each dollar of assessed-value exemption becomes.

All homestead exemptions in Mississippi are administered at the county level. There is no state portal. You apply with your county tax assessor.

The Regular (Under-65) Homestead Exemption

For homeowners under 65 who are not totally disabled, Mississippi's regular homestead exemption is a tax credit of up to $300 against the taxes due on the home. The exact credit is set by a statutory table tied to the home's value, so lower-value homes receive a smaller credit and the credit tops out at $300.1

When you turn 65, that credit is replaced by the larger senior benefit: full exemption from ad valorem taxes on the first $75,000 of true value.1 If you have never filed for homestead exemption on your Mississippi home, do that at the same time you apply for the senior exemption. Both are filed with the same county office in the same January-to-April window.

Mississippi Senior Property Tax Relief: The 65+ Additional Exemption

Homeowners who are 65 or older (or who are totally disabled at any age) are exempt from all ad valorem taxes on the first $75,000 of their home's true value, which is $7,500 of assessed value at the 10 percent residential ratio. This is the "additional exemption" county assessors refer to, and it is more valuable than the up-to-$300 credit a younger homeowner receives.1

There is no income test. Mississippi does not condition this senior exemption on household income, so it applies whether your income is modest or comfortable.

What the $7,500 means in practice depends on millage rates, which vary by county and municipality. But to frame it: at a $7,500 assessed-value exemption and a total millage rate of 100 mills (a hypothetical rate used here for illustration), the annual savings work out to $750. Higher millage areas save more; lower millage areas save less. Ask your county assessor for the exact millage rates in your area.1

Totally disabled homeowners qualify under the same provision, regardless of age. If disability rather than age is the qualifying basis, bring documentation of your disability status when you apply.

What "assessed value" means for seniors

It is worth being precise here because the $7,500 figure can seem small if you are thinking in terms of market value. It is not a $7,500 reduction in your tax bill; it is a $7,500 reduction in the assessed value used to calculate your bill.1

Your county assessor assigns a tax-assessed value to your home, which by law is 10 percent of appraised true value. The exemption removes $7,500 from that assessed value before millage rates are multiplied in. At 100 mills, removing $7,500 from the assessed base saves $750 per year. At 120 mills, the same exemption saves $900. At 80 mills, $600.1

Because this senior benefit replaces the smaller under-65 credit rather than sitting alongside it, a qualifying senior is taxed on a meaningfully reduced base compared to a homeowner of the same property value who only has the regular exemption.

Property taxes and senior care affordability

For seniors on fixed incomes, property taxes often rank alongside utilities and insurance as a major recurring expense that competes directly with health care and home maintenance. Reducing the annual tax bill by several hundred dollars can meaningfully extend how long a senior can afford to stay in their home independently.

That is why Mississippi senior property tax relief matters beyond the dollar amounts: it is one of the lower-friction ways to free up cash flow without selling the home or taking on debt. The exemption does not require refinancing, a new application process with a lender, or giving up any equity. You file once, and the savings recur each year automatically.

If the savings from the exemption are not enough and you are weighing larger options, our guide on reverse mortgages and senior care covers how home equity can fund care without requiring a move.

Mississippi Senior Property Tax Relief at a Glance

The senior benefit replaces the regular credit once you turn 65. It is not something an eligible senior has to choose between: filing homestead exemption at 65 or older automatically gets you the larger senior treatment.1

How to Apply

File with your county tax assessor's office between January 1 and April 1 of the tax year you want the exemption to apply.1 Missing April 1 means waiting until the next application window.

What to bring:

• Proof of age. A driver's license, state ID, or birth certificate showing you are 65 or older.
• Proof of residency. The home must be your primary residence. A utility bill or your voter registration at that address typically works, especially if your driver's license shows a different address.
• Proof of ownership. Your deed or property tax parcel number. A recent property tax statement helps the assessor find your parcel quickly.
• Disability documentation (if applying on that basis rather than age).

The Mississippi Department of Revenue Homestead Exemption page lists requirements and links to county contacts. If you are new to Mississippi or recently turned 65, apply as soon as January 1 rather than waiting. First-time applicants sometimes need extra documentation, and the April 1 deadline does not extend.

After the initial filing

Once your application is approved, the senior exemption typically carries forward automatically as long as you continue to own and occupy the home as your primary residence. You do not need to refile every year simply because you are a year older.

However, changes that can affect eligibility include: selling the property, moving to a different primary residence, or a change in ownership structure (such as adding a co-owner). If your situation changes, notify the county assessor.

If a spouse who held the exemption dies, the exemption does not automatically transfer on its own terms. A surviving spouse who continues to own and occupy the home should file a fresh homestead application with the county assessor, and if the survivor is 65 or older or totally disabled, they can claim the senior/disabled exemption in their own right. Mississippi's Department of Revenue does not publish a single statewide rule for every survivorship situation, so confirm the exact documentation (typically the death certificate, updated deed, and proof of age or disability) with your county assessor.

If you missed the window in a prior year, ask the assessor whether a corrective filing is possible. Offices vary, but some counties allow retroactive adjustments for the year immediately past.

Managing property taxes is often part of a broader plan for affording care. If you are weighing whether to stay in the home or use home equity to fund care, our guide on selling or renting your home for senior care walks through the tradeoffs.

Learn More

Find personalized help with Mississippi senior property tax relief and senior care financing at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.